TMI Blog2009 (8) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... of abetment. Once it is a case of abetment, it was the appellant who had to prove the knowledge on the part of the respondent herein. - Tribunal while hearing the appeal placed reliance in respect of another show cause notice which was served on the respondent herein in similar circumstances. The learned Tribunal quoted a judgment of the Tribunal in the earlier case where a finding had been record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion to para 63 of the show cause notice wherein it is observed as under: "Therefore Mohammed Wasim Batliwala, Mohammed lrfan, E.D. Manjrekar, C.T. Jadhav and Subhash Dubey, by their act of commission and omission have rendered the goods liable for confiscation under Section 113(1) of the Customs Act, 1962 and also have rendered themselves liable for penal action under Section 114(iii) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question of knowledge would not arise. To that extent, he submitted that the earlier judgment of the Tribunal [2007 (213) E.L.T. 405 (Tri.-Mum.)], which was affirmed by this Court in Customs Appeal No. 20 of 2008 in the case of Commissioner of Customs (EP) v. P.D. Manjrekar, decided on 9th July 2008 [2008 (231) E.L.T. A105 (Bom.)] would be of no effect. 5. We have heard the learned counsel. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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